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Public Service Pay and Pensions Act 2017
Payment of additional superannuation contribution for 2019 and 2020 (covered public servant)
33. (1) This section applies to a person—
(a) who—
(i) is a public servant on 1 January 2019, or
(ii) is not a public servant on that date but after that date is appointed or otherwise becomes a public servant,
(b) who, on 1 January 2019 or at any time afterwards, is a member of a public service pension scheme, and
(c) who is a covered public servant.
(2) In this section, a person to whom this section applies is referred to as a “relevant person”.
(3) In the case of the year 2019, the contribution shall be payable—
(a) by a relevant person who is a member of a standard accrual pension scheme as follows:
(i) where the pensionable pay of the person in that year is less than or equal to €60,000, at the rate of 10 per cent of the amount by which the pensionable pay of that person exceeds €32,000;
(ii) where the pensionable pay of the person in that year is greater than €60,000, at the rate of €2,800 plus 10.5 per cent of the amount by which the pensionable pay of that person exceeds €60,000,
(b) by a relevant person who is a member of a fast accrual pension scheme as follows:
(i) where the pensionable pay of the person in that year is less than or equal to €60,000, at the rate of 10 per cent of the amount by which the pensionable pay of that person exceeds €28,750;
(ii) where the pensionable pay of the person in that year is greater than €60,000, at the rate of €3,125 plus 10.5 per cent of the amount by which the pensionable pay of that person exceeds €60,000,
and
(c) by a relevant person who is a member of the Single Public Service Pension Scheme as follows:
(i) where the pensionable pay of the person in that year is less than or equal to €60,000, at the rate of 6.66 per cent of the amount by which the pensionable pay of that person exceeds €32,000;
(ii) where the pensionable pay of the person in that year is greater than €60,000, at the rate of €1,864.80 plus 7 per cent of the amount by which the pensionable pay of that person exceeds €60,000.
(4) In the case of the year 2020, the contribution shall be payable—
(a) by a relevant person who is a member of a standard accrual pension scheme as follows:
(i) where the pensionable pay of the person in that year is less than or equal to €60,000, at the rate of 10 per cent of the amount by which the pensionable pay of that person exceeds €34,500;
(ii) where the pensionable pay of the person in that year is greater than €60,000, at the rate of €2,550 plus 10.5 per cent of the amount by which the pensionable pay of that person exceeds €60,000,
(b) by a relevant person who is a member of a fast accrual pension scheme as follows:
(i) where the pensionable pay of the person in that year is less than or equal to €60,000, at the rate of 10 per cent of the amount by which the pensionable pay of that person exceeds €28,750;
(ii) where the pensionable pay of the person in that year is greater than €60,000, at the rate of €3,125 plus 10.5 per cent of the amount by which the pensionable pay of that person exceeds €60,000,
and
(c) by a relevant person who is a member of the Single Public Service Pension Scheme as follows:
(i) where the pensionable pay of the person in that year is less than or equal to €60,000, at the rate of 3.33 per cent of the amount by which the pensionable pay of that person exceeds €34,500;
(ii) where the pensionable pay of the person in that year is greater than €60,000, at the rate of €849.15 plus 3.5 per cent of the amount by which the pensionable pay of that person exceeds €60,000.